ISA (NZ) 520

Analytical Procedures

Deals with the auditor’s use of analytical procedures as substantive procedures (“substantive analytical procedures”). It also deals with the auditor’s responsibility to perform analytical procedures near the end of the audit that assist the auditor when forming an overall conclusion on the financial statements.

Applicable for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version will have been archived.

  • ISA (NZ) 520 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: Jun 2021

Previous version

  • ISA (NZ) 520 – Periods ending on or after
    15 Dec 2013

    Date of issue: Jul 2011

    Date compiled: Apr 2013